A magnetic memory device (semiconductor integrated circuit device) in which a magnetoresistive element and a MOS transistor are integrated on a semiconductor substrate has been suggested.
In general, the magnetoresistive element comprises a structure in which a tunnel barrier layer is provided between a storage layer and a reference layer.
In order to obtain an excellent magnetoresistive element, it is important to prevent degradation in the process for forming the element and to improve the crystallinity of magnetic layers such as a storage layer and a reference layer.